SalesTaxInstructions, 2009 registered person. It may also be mentioned here that through Finance Act.-IV of 1999 sub-section (1-A) of the Act has been further amended as follows:- ―(i) in subsection (1A):- (c) For the word ―one‖ wherever occurring the word ―three‖ shall be substituted; and (d) For the expression ―subsection (1)‖ the expression ―subsection (1), Clause (c) of subsection (2) and subsection (4) and (5)‖ shall be substituted; and‖ The above amendment introduced in sub-section (1-A) of the Act, supports the conclusion that the cases taking under clause (c) subsection (2) were not previously within the mischief of subsection (1-A) of the Act. We are, therefore, of the view that the conclusion reached by the learned judges of the High Court does not suffer from any legal infirmity. No case for inference with the judgment of High Court is made out. The petition is accordingly, dismissed and leave is refused. 5. Faced with this situation the learned counsel for the petitioners did not address arguments on the questions raised in the petitions and took the stance that he would be satisfied if further tax at the rate of 1% levied by Finance Act, 1998 is set aside. The stance is understandable in as much as the first amendment being technically defective was struck down on the touchstone of the second amendment which does not suffer form any legal infirmity. Consequently, the petitions are converted into appeals and partly accepted to the extent of further tax at the rate of 1% levied by Finance Act, 1998 and dismissed in respect of further tax at the rate of 3% levied by Finance Act, 1999. No order as to costs. Islamabad, the 19 th May, 2000 ******** C. NO.1(74)STM/2000 DATED 16 TH DECEMBER, 2000 SUBJECT:- GST ON PAPER CONES I am directed to refer to your letter C. No.1(4)ST&CE/HAC/W/2000, dated 10.11.2000 on the subject noted above and to request you to inform if there is any need for enhancing the minimum prices of items mentioned in Notification SRO 762(I)/96, dated 15.09.1996 incorporating a mechanism for regular periodic review (say quarterly) in consultation with the concerned stake-holders from trade / industry or should the said notification be outrightly rescinded. You are also requested to obtain the viewpoint of the Association on your proposal in the aforementioned letter. You are further requested to give your final report on the issues raised by the All Pakistan paper Cone Converters Association in their letter No.APCA:CBR-014K,dated 20.09.2000. [Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to the Collector, Collectorate of SalesTax & Central Excise (West) Karachi & copy to the All Collectorate of SalesTax, Lahore, Rawalpindi and Peshawar.] ******** C. NO.1/100-STT/2000 DATED 18 TH DECEMBER, 2000

SalesTaxInstructions, 2009 SUBJECT:- ZERO-RATING OF UTILITIES/GOODS SUPPLIED TO EXPORT PROCESSING ZONES. I am directed to refer to your letter No.INV-24-092 ―J‖, dated 6 th December, 2000 and to say that under section 3B of the SalesTax Act, 1990 no refund of sales tax is admissible where the tax has been passed on to the consumers. Therefore, Board regrets its inability to accede to your request. [Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to Mr. Pervaiz A. Sankhla, GM (Investment Promotion), Ministry of Industries & Production, Karachi & copy to all the Collectors.] ******** C. NO.3(2)STP/99 DATED 22 ND DECEMBER, 2000 SUBJECT:- ADJUSTMENT OF INPUT TAX UNDER SECTION 7 OF THE SALES TAX ACT, 1990 I am directed to refer to your letter No. Nil, dated 11.11.2000 and to state that if taxable goods are imported by ―M/s. Dewan Mushtaq Group‖, i.e. if invoice, bill of lading and bill of entry are in the name of Dewan Mushtaq Group, being importers, they are clearly involved in taxable activities and are thus required to be registered under the SalesTax Act, 1990. The subsequent supplies made by M/s. Dewan Mushtaq Group to M/s. Dewan Farooq Motors shall be made against tax invoice. [Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to M/s. Dewan Farooque Motors Ltd., Dewan Center, Karachi & copy to the Collector of Customs, Appraisement / Port Qasim, Karachi, (West) Karachi, Lahore, Multan, Hyderabad, Quetta, Faisalabad & Secretary (SalesTax Education). ******** C. NO.1/56-STT/98 DATED 23 RD DECEMBER, 2000 SUBJECT:- EXEMPTION OF SALES TAX ON IMPORT OF CKD KITS OF TRACTORS VIDE SR. NO. 49 OF THE SIXTH SCHEDULE OF THE SALES TAX ACT, 1990 The undersigned is directed to refer to your letter Ref. No.0247/2000/883, dated 30.11.2000 on the subject cited above and to clarify that in terms of S. No. 40 of the Sixth Schedule to the SalesTax Act, 1990 read with SRO 502(I)/94, dated 09.06.1994, exemption of sales tax is available on all such components forming part of CKD kits, if imported by recognized manufacturers in accordance with the deletion programme approved by the Ministry of Industries and Central Board of Revenue, upto the maximum quantity allowed to them in their Form ‗S‘ regardless of the fact whether these are imported in one consignment or in more than one consignment. However, the exemption is not admissible on such individual parts / components which are not part of CKD kits or are not imported as per approved deletion programme.